XP sysprep Image "Default User" or "All Users"?

Hi all,

Creating XP sysprep image. All documentation that I have found says after
creating a user account and configuring how you want it. To then log
out of that account and log into the Administrators account. Then
copy that profile to the Default User profile? OK,
What Default User profile? There is a Folder in
C:\Documents and Settings called "All Users", is this what they are talking
about
or do they mean to create a folder called "Default User"?

I wish they were clearer on this.

thanks
Gerry